Register for the ‘Annual Council Payment’ to pay for all the capital works and repairs & maintenance projects (where applicable) at the end of the financial year.

Benefits of annual lodgement:

• Time saving, only have to submit one levy project
• No requirement to finalise multiple projects and potential additional levies payable, refund applications, as annual lodgement is based on actual project costs

Terms & Conditions of signing up to annual lodgement

• Council is required to ensure levies are lodged for all building and construction activities greater than $40,000. Levy projects can be lodged and paid by either Council or the Head Contractor, depending on the details of the contract.
• The value of any GST payable is to be included as a component of the estimated value of building or construction work. Per CITF Regulation 2021, section 16.
• GST is not payable on the actual levy amount, per section 81-5 of A New Tax System (Goods and Services Tax Act) 1999. Tax invoices will not be issued as there is no entitlement to input tax credits arising from payment of the levy.
• Any individual projects for FY2021/22 that have already been lodged by your council need to remain as individual projects and need to be deducted from the FY 2021/22 annual lodgement.
• If work is carried out under a contract or series of contracts then the levy is paid on the total contract value.
• Annual Council Lodgement required by 8^th September 2022.
• Payment terms are 14 days from date of levy notice.